Category: Business Valuation
Continuing Education: 2
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Please note registration closes the day before the live webinar.
Webinar Description This webinar will cover an overview of the FASB's PCC initiative including the formation of the PCC, parallels in IFRS, the Private Company Decision-Making Framework, and the definition of a non-public entity. It will also cover some of the recent accounting changes for private companies that are final ASU's including goodwill (ASU 2014-02), impairments of goodwill (ASU 2011-08), impairments of intangible assets (ASU 2012-02), and some related initiatives that are still underway (Business Combinations). Finally, the webinar will touch on other PCC topics that have been recently issued as ASUs and some that are still under consideration by the board.
What will people gain from completing this course? An understanding of how accounting is changing for private companies in response to constituent concerns about the cost / benefit of applying all accounting standards to small, private companies. They will also get an overview of some of the new standards for private companies. Valuation specialists will gain an understanding of private company accounting standards and the impact upon fair value measurements.
Learning Objectives Upon completion of this
webinar, students will be able to: